How it works
Savings, shares, a second home and other private assets fall in box 3. The tax authority looks at the value on 1 January, deducts debts and the tax-free amount, and assumes a return on what remains. That assumed return is taxed at 36% in 2026.
The assumed return differs per type of asset: a low percentage for savings, a higher one for investments and property. Someone whose real return was lower can use the rebuttal scheme and show the actual figures.
The tax-free amount is €59,357 per person in 2026, twice that for fiscal partners. Debts above a threshold lower the base.
A new system that taxes actual returns has been in preparation for years. The Budget Day 2026 bills keep the assumed-return system for 2027; the cabinet presents proposals for a capital gains system in spring 2027. For larger amounts many owners compare box 3 with keeping the money inside a BV, where the tax follows the real return.
Example
A private investor has €300,000 in shares on 1 January 2026. After the tax-free amount of €59,357 the base is €240,643. At an assumed return of about 6% the taxable income is around €14,400, and the tax at 36% about €5,200. With a real return of 2% the rebuttal scheme lowers that bill.
The figures
All 2026 figures: Netherlands tax rates 2026 · the 2027 figures: Netherlands tax rates 2027.
Questions people ask
Is my own home in box 3?
The house you live in is in box 1. A second home, a rental property and holiday home are in box 3.
Is money inside a BV taxed in box 3?
Money inside a BV is outside box 3. The BV pays corporate income tax on the real return it makes; the shares of the BV are a substantial interest in box 2. The box 3 or BV calculator compares both.
Holdwise, Hoofddorp. Definition and explanation maintained with the Dutch and German glossaries; figures from the central rates source, year 2026. Updated 16 September 2026.
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